Stay Yourself Updated on GST
GST Audit Checklist for Goods Sent to Job Work – 3
👉Whether the conditions are fulfilled for claiming input tax credit on goods (including capital goods) sent for job work? Whether the Principal has sent goods to the job worker under the cover of delivery challan?
👉Whether the registered person has furnished FORM ITC 04 for the quarters in which goods were sent out for job work?
👉In case the registered person has supplied goods directly from the place of business of job worker, whether he has satisfied the conditions laid down in proviso to Section 143 (1) of GST Act?
👉 In case the job worker is unregistered, and such job worker has supplied any waste/ scrap generated during the job work from his place of business directly, whether the registered person has paid tax on such supply?
👉 Have you checked any goods are sent for job work and returned within specified time?
👉Others if any specify
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